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NY N024285




March 17, 2008

CLA-2-39:OT:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Gene Scibelli
Overton & Co. Air Services, Inc.
2016 Linden Blvd.
Suite 201
Elmont, NY 11003

RE: The tariff classification of the “7 pc Study Kit” from China.

Dear Mr. Scibelli:

In your letter dated February 29, 2008, on behalf of TriCoastal Design Group, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The study kit (Item #35448)) is a Disney themed kit that includes a 3” by 5” spiral-bound notepad, two pencils, one eraser, one hand-held pencil sharpener, one 6” ruler and one 10.5” by 4.75” zippered pencil pouch made of plastic sheeting. The pencil pouch has three punched holes along the top edge so that it can be placed in a three-ring binder. All of the components fit inside the zippered pouch.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the study kit to be a set for tariff classification purposes, with the essential character imparted by the zippered pouch.

The applicable subheading for the 7 pc Study Kit, item 35448, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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